Does anyone have a current, citation-backed tracker for state PTET elections and payment deadlines we can reference in workpapers, with links to statutes/forms and notes on required prepayments (e.g., NY election by March 15 for calendar-year entities)? I’m trying to standardize documentation of client authorizations and timing to reduce risk of missed elections; general information is all I’m after, and for state-specific interpretations we’ll advise clients to consult a qualified attorney.
Checkpoint and Bloomberg both have citation-backed PTET matrices; for a public anchor, I’d link each workpaper to the state’s official page (e.g., NY PTET: Pass-through entity tax (PTET)) and keep a shared sheet with election/payment fields, prepayment notes, and statute cites so we’re not playing deadline whack-a-mole. General info only — confirm with state guidance or counsel for edge cases; do you want paywalled or public sources?
I’ve been using Eversheds Sutherland’s SALT Shaker PTET map (https://www.stateandlocaltax.com/ptet/) as the public, citation-backed anchor; it covers deadlines like NY’s Mar 15 election, links to statutes/forms, and we add the state’s payment portal in the workpaper. Building on @j_morrison23, I still PDF/screenshot the cited page and note prepay quirks, and we verify against the portal and consult SALT counsel for edge cases.